Internationales Steuerrecht (Deutschland)
International tax law (Germany)
Internationales Wirtschaftsrecht
International economic law
Internationales Wirtschaftsabkommen
Wirtschaftsvölkerrecht
Weltwirtschaftsrecht
DBA (Doppelbesteuerungsabkommen)
Doppelbesteuerung
Doppelbesteuerungsabkommen
Internationale Doppelbesteuerung
Tax treaty
Internationale Mehrfachbesteuerung
Double taxation
Abkommen zur Vermeidung der Doppelbesteuerung
Fiscal law
Finanzrecht
N.05.04 Fiscal law
N.05.04 Finanzrecht
Reichsabgabenordnung
Tax law
Steuerrecht
Abgabenordnung
AO (Abgabenordnung)
Internationale Besteuerung
V.09.04.03 International taxation
International taxation
V.09.04.03 Internationale Besteuerung
Choice of organizational form and location
B.08.02 Rechtsform- und Standortwahl
Rechtsform- und Standortwahl
B.08.02 Choice of organizational form and location
internationales Steuerrecht
international tax law
Internationales Steuerrecht
international taxation
Doppelte Nichtbesteuerung
Nullbesteuerung
Keinmalbesteuerung
Doppelnichtbesteuerung
Doppelfreistellung
International tax system
Destination principle
Bestimmungslandprinzip
Tax harmonization
Steuerharmonisierung
Steuervereinheitlichung
Internationale Steuerharmonisierung
Ursprungsregeln
Rules of origin
Ursprungslandprinzip
Herkunftslandprinzip
Außensteuerrecht
Wegzugsbesteuerung
AStG
Cross-border taxation
Gesetz über die Besteuerung bei Auslandsbeziehungen
Außensteuergesetz
EU-Steuerharmonisierung
EU-Steuerrichtlinie
EG-Steuerrecht
EU-Steuerrecht
EU tax law
EG-Steuerharmonisierung
International tax law
Internationales Einkommensteuerrecht
Internationales Einkommenssteuerrecht
Relates a concept to a concept that is more specific in meaning.
Narrower concepts are typically rendered as children in a concept hierarchy (tree).
has narrower
skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes.
has narrower match
Relates a concept to a concept that is more general in meaning.
Broader concepts are typically rendered as parents in a concept hierarchy (tree).
has broader
Lexical label for a related term which is not defined as a separate concept. Intended for use with skos:Concept, instead of using skos:altLabel.
altLabelRelated
skos:closeMatch is used to link two concepts that are sufficiently similar that they can be used interchangeably in some information retrieval applications. In order to avoid the possibility of "compound errors" when combining mappings across more than two concept schemes, skos:closeMatch is not declared to be a transitive property.
has close match
skos:exactMatch is used to link two concepts, indicating a high degree of confidence that the concepts can be used interchangeably across a wide range of information retrieval applications. skos:exactMatch is a transitive property, and is a sub-property of skos:closeMatch.
skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.
has exact match
The preferred lexical label for a resource, in a given language.
skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
The range of skos:prefLabel is the class of RDF plain literals.
A resource has no more than one value of skos:prefLabel per language tag.
preferred label
Relates a concept to a concept with which there is an associative semantic relationship.
skos:related is disjoint with skos:broaderTransitive
has related
Descriptor
Relates a resource (for example a concept) to a concept scheme in which it is included.
is in scheme
Standard-Thesaurus Wirtschaft
STW Thesaurus for Economics
Concept